Ex Parte Park & Tilford

Background

An importer, Park & Tilford, brought in goods at the port of New York and was charged duties based on the entered value. The importer argued for lower duties based on a later reappraisement under the Tariff Act of 1913, saying the entry value was raised only to match advances in similar pending cases. The Collector liquidated duties at the entered value. The Secretary of the Treasury refused to direct reliquidation, explaining the department’s long-standing practice of not reducing an entered value when the final reappraised value is lower than entry but not as low as the importer originally claimed. The importer protested to the Board of General Appraisers, lost, and appealed to the Court of Customs Appeals.

Reasoning

The Supreme Court considered a petition asking it to issue a writ of mandamus to require the Court of Customs Appeals to take jurisdiction and decide the case differently. The Court found that the Court of Customs Appeals had already taken jurisdiction and had decided the dispute on the statute’s terms, holding that duties must be assessed at the entered value unless the Secretary directs otherwise. The appellate court also held that the Secretary’s refusal to authorize a reduction was not reviewable by the Board or the Court. Because the appeals court had acted, the Supreme Court said mandamus could not be used to force a particular decision and discharged the rule.

Real world impact

Importers cannot use mandamus to make an appeals court reverse its judgment when that court has already acted. The decision confirms that, in these circumstances, customs tribunals cannot override the Secretary’s discretionary refusal to direct reliquidation, so entered duty assessments remain in place unless the Secretary intervenes.